At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion): 22,200 units

Units Started: 121,500 units

Units completed and transferred out: 107,700 units

WIP ending (60% for conversion): 36,000 units

Beginning WIP direct materials	$35,000
Beginning WIP conversion costs	$22,500
Costs of materials added	$384,100
Costs of conversion added	$271,125

What are the total equivalent units for direct materials?

A. 129,900 B. 143,700 C. 129,300 D. 157,500